Section 1448-F. Returns to be secret

1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or  any  officer  or  employee  of  the  county  or  town,
  including  any  person  engaged  or  retained on an independent contract
  basis, to divulge or make known in any manner the particulars set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, nothing in this  section  shall  prohibit  the
  recording  officer  from  making a notation on an instrument effecting a
  conveyance indicating the amount of tax  paid.  No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
    2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county or town in any action or proceeding involving the collection of a
  tax due under a local law enacted pursuant to this article to which such
  county or town is a party, or a claimant, or on behalf of any  party  to
  any  action  or  proceeding  under the provisions of a local law enacted
  pursuant to this article when the returns or  facts  shown  thereby  are
  directly  involved  in such action or proceeding, in any of which events
  the court may require the production of, and may admit in  evidence,  so
  much  of said returns or of the facts shown thereby, as are pertinent to
  the action or proceeding and no more.
    3. Nothing in this section shall be construed to prohibit the delivery
  to a grantor or grantee of an instrument effecting a conveyance  or  the
  duly  authorized  representative  of a grantor or grantee of a certified
  copy of any return filed  in  connection  with  such  instrument  or  to
  prohibit  the  publication of statistics so classified as to prevent the
  identification of particular returns  and  the  items  thereof,  or  the
  inspection  by  the  legal representatives of such county or town of the
  return of any taxpayer who shall bring action to set aside or review the
  tax based thereon.
    4. Any officer or employee  of  such  county  or  town  who  willfully
  violates  the  provisions of this section shall be dismissed from office
  and be incapable of holding any public office in this state for a period
  of five years thereafter.
    * NB Repealed December 31, 2025